Abstract

On the basis of in-depth understanding of“The Decision on Major Issues Concerning Comprehensively Deepening Reforms”, and standing in the overall perspective of state governance, this book analyses the fundamental objective, basic content and action course of the new wave of fiscal system reform comprehensively and systematically. The research clues of this book are as follows. First, based on the basic and supportive role of finance state governance, merges fiscal system reform into the modernization process of state governance system and governance capacity, and locates the new wave of fiscal system reform in the process of blending and interaction of the two aspects. Second, based on the overall deployment of comprehensively deepen reform, and associating the new wave of fiscal reform with the fiscal reform in 1994, reveals the new characteristics, new changes and new initiatives of the new wave of reform via analysis and comparison. Third, based on forging due financial system of a modern country, and taking establishing modern financial system matching with modernization of state governance system and governance ability as a objective, systematically outlines the basic features of modern financial system from the perspective of combination of theory and practice, history and reality. According to the basic elements of the fiscal system, financial revenue system reform, financial expenditure system reform, budget management system reform, and financial management system reform successively get into the view of this book.